The Income Statement campaign starts next Tuesday, April 11.
From that date it will be possible to request the draft of the IRPF and also present the model 100 of the Tax Agency until June 30.
In the event that during the financial year 2022 you have received an inheritance, you should know how you should act if you were the only beneficiary or one of them for your tax return this year.
As a general rule, inheritances are not taxed in the income campaign. They are taxed at the time of receiving it through the Inheritance and Donations Tax together with the Municipal Capital Gains Tax.
In any case, the heir will be obliged to declare personal income tax on the benefits obtained in the fiscal year of the inherited assets.
The following cases can occur:
In 2021, article 28 of the Mortgage Law was withdrawn. In this article, corresponding to inheritances without forced heirs, it was obliged to give a period of two years before selling the assets of the deceased.
Article 39 of the General Tax Law establishes that tax debts are also assumed by the heirs. They must assume the tax position in the same situation as at the time of death unless the inheritance is renounced.
On the other hand, if the income statement results in an amount to be returned, the heirs will have the right to request their amount within the usual period corresponding to the Income campaign.
According to the criteria of The Trust Project
